{"id":912,"date":"2024-05-03T12:27:53","date_gmt":"2024-05-03T12:27:53","guid":{"rendered":"https:\/\/www.ivyhouse.it\/?p=912"},"modified":"2024-12-10T16:13:50","modified_gmt":"2024-12-10T16:13:50","slug":"expansion-of-the-sustainability-reporting-obligation-which-companies-will-be-subjected-after-1-january-2025","status":"publish","type":"post","link":"https:\/\/www.ivyhouse.it\/en\/2024\/05\/expansion-of-the-sustainability-reporting-obligation-which-companies-will-be-subjected-after-1-january-2025\/","title":{"rendered":"Expansion of the Sustainability Reporting Obligation: Which Companies will be Subjected After 1\u00b0 January 2025"},"content":{"rendered":"\t\t
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\n\t\t\t\t\t\t\t\t\tRendicontazione di Sostenibilit\u00e0: Imprese Obbligate dal 1\u00b0 Gennaio<\/span><\/b>\u00a0<\/span>2025<\/span><\/b>\u00a0<\/span>\r\n\r\nDal 1\u00b0 Gennaio 2025 il numero delle imprese italiane sottomesse all’obbligo di<\/span>\u00a0<\/span>Rendicontazione di Sostenibilit\u00e0 crescer\u00e0 notevolmente, e il 1\u00b0 Gennaio 2026 raggiunger\u00e0 le diverse migliaia; un significativo aumentato dalle quasi 200 imprese tenute dalla precedente Direttiva Europea in materia (la NFRD, Directive 95\/2014).<\/span>\u00a0<\/span>\r\n\r\nQuesto notevole allargamento dell’ambito soggettivo di applicazione della normativa \u00e8 stata una delle pi\u00f9 significative novit\u00e0 introdotte dalla CSRD (Directive 2464\/2022), la quale ha sostanzialmente modificato l’inquadramento dell’obbligo di Rendicontazione di Sostenibilit\u00e0 delle imprese operanti in Europa. Sotto la vigenza della Direttiva del 2014 infatti rientravano solo le grandi imprese che costituiscono enti di interesse pubblico ed impiegano 500 dipendenti (individualmente o su base consolidata nel caso di imprese madri di grandi gruppi).<\/span>\u00a0<\/span>\r\n

Bilancio Sostenibilit\u00e0 Imprese\u00a02025<\/h2>\r\nSecondo il dettato della nuova normativa, invece, dal 1\u00b0 Gennaio 2025 dovranno includere una Rendicontazione di Sostenibilit\u00e0 nella loro Relazione sulla Gestione tutte le grandi imprese che alla data di chiusura del bilancio superino almeno due dei seguenti limiti numerici:<\/span>\u00a0<\/span>\r\n
    \r\n \t
  1. totale dello Stato Patrimoniale: 20.000.000 EUR;<\/span>\u00a0<\/span><\/li>\r\n<\/ol>\r\n
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    1. Ricavi Netti delle vendite e delle prestazioni: 40.000.000 EUR;<\/span>\u00a0<\/span><\/li>\r\n<\/ol>\r\n
        \r\n \t
      1. numero medio dei dipendenti occupati durante l’esercizio: 250 (valore dimezzato rispetto al corrispondente requisito della NFRD).<\/span>\u00a0<\/span><\/li>\r\n<\/ol>\r\nE non \u00e8 tutto, perch\u00e9 un’altra rilevante novit\u00e0 della CSRD sta nel fatto che anche soggetti formalmente esentati dall’obbligo saranno d’ora in poi tenuti a raccogliere informazioni sulla sostenibilit\u00e0 per comunicarle ai loro partner commerciali (sottomessi invece alla normativa). Le grandi imprese sono infatti tenute ad includere nella Rendicontazione di Sostenibilit\u00e0 una descrizione dei principali impatti materiali, rischi ed opportunit\u00e0 connessi all\u2019impresa anche attraverso i suoi rapporti commerciali diretti e indiretti nella catena del valore a monte e a valle. Quest’ultima prescrizione \u00e8 per\u00f2 alleggerita dagli accorgimenti che l’Unione Europea ha implementato nella normativa per tener conto della difficolt\u00e0 nell’ottenere tali informazioni per le imprese pi\u00f9 piccole facenti parte della catena di valore di una impresa di grandi dimensioni.<\/span>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

        From 1 st January 2025, the number of companies subject to the Sustainability Reporting obligation will grow significantly, and on 1 st January 2026 it will reach several thousand just in Italy, a significant increase from the almost 200 companies considered by the previous European Directive covering the topic (the NFRD 2014\/95). This notable expansion […]<\/p>\n","protected":false},"author":1,"featured_media":745,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[100,37,25],"class_list":["post-912","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-en","tag-obligation","tag-sustainability","tag-sustainability-report"],"yoast_head":"\nExpansion of the Sustainability Reporting Obligation: Which Companies will be Subjected After 1\u00b0 January 2025 - Ivy House<\/title>\n<meta name=\"description\" content=\"From 1 st January 2025, the number of companies subject to the Sustainability Reporting obligation will grow significantly, and on 1 st January 2026 it will reach several thousand just in Italy\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ivyhouse.it\/en\/2024\/05\/expansion-of-the-sustainability-reporting-obligation-which-companies-will-be-subjected-after-1-january-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Expansion of the Sustainability Reporting Obligation: Which Companies will be Subjected After 1\u00b0 January 2025 - 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